Unrecovered Costs For Utility Services Furnished To Non-Appropriated-Fund And Non-Government Activities
LCD-74-338: Published: Feb 7, 1975. Publicly Released: Feb 7, 1975.
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GAO reviewed weaknesses in the Department of Defense's (DOD) administration of user charges for utility services furnished to non-appropriated-fund and non-government activities at military installations.
GAO noted that: (1) weaknesses found in connection with charges for utilities used by non-appropriated-fund activities had not been corrected; (2) for fiscal year 1973, about $370,000 in utility charges was not collected from users at the 12 installations reviewed; (3) unrecovered utility costs could amount to much more DOD-wide; (4) DOD states the military departments lack of uniformity in following regulations might be attributable, in part, to the broad language of DOD Directive 1330.2 and promised that the language would be revised; (5) DOD, however, has not changed the language, and military department and installation-level implementation continues to be inconsistent and in need of improvement; and (6) military department policies and installation practices have operated either to exclude altogether or to inconsistently treat charges to non-appropriated-fund and non-government activities for utilities services.
Nov 16, 2020
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Financial Audit:
Bureau of Consumer Financial Protection's FY 2020 and FY 2019 Financial StatementsGAO-21-174R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020. -
Financial Audit:
Federal Housing Finance Agency's FY 2020 and FY 2019 Financial StatementsGAO-21-201R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020. -
Financial Audit:
Securities and Exchange Commission's FY 2020 and FY 2019 Financial StatementsGAO-21-192R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020.
Nov 10, 2020
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Financial Audit:
IRS's FY 2020 and FY 2019 Financial StatementsGAO-21-162: Published: Nov 10, 2020. Publicly Released: Nov 10, 2020. -
Financial Audit:
Office of Financial Stability's (Troubled Asset Relief Program) FY 2020 and FY 2019 Financial StatementsGAO-21-173R: Published: Nov 10, 2020. Publicly Released: Nov 10, 2020.
Nov 9, 2020
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Financial Audit:
Bureau of the Fiscal Service's FY 2020 and FY 2019 Schedules of Federal DebtGAO-21-124: Published: Nov 9, 2020. Publicly Released: Nov 9, 2020.
Nov 6, 2020
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FY 2020 Excise Tax:
Agreed-Upon Procedures Related to Distributions to Trust FundsGAO-21-163R: Published: Nov 6, 2020. Publicly Released: Nov 6, 2020.
Oct 13, 2020
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DOD Financial Management:
Continued Efforts Needed to Correct Material Weaknesses Identified in Financial Statement AuditsGAO-21-157: Published: Oct 13, 2020. Publicly Released: Oct 13, 2020.
Sep 30, 2020
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Financial Management:
DOD Needs to Implement Comprehensive Plans to Improve Its Systems EnvironmentGAO-20-252: Published: Sep 30, 2020. Publicly Released: Sep 30, 2020.
Sep 9, 2020
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Defense Real Property:
DOD-Wide Strategy Needed to Address Control Issues and Improve Reliability of RecordsGAO-20-615: Published: Sep 9, 2020. Publicly Released: Sep 9, 2020.
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